Commnr. Of Customs, Bangalore Versus M/s BPL Telecom Ltd.

2015 (11) TMI 693 - SUPREME COURT

Refund claim - Classification of goods - Held that:- CESTAT has merely gone into the issue of classification and has not dealt with the issue which was really involved, viz., whether the respondent was entitled to refund or not. That appeal, in any c .....

cided and on that basis, the respondent herein filed application for refund. This refund application was rejected by the Deputy Commissioner of Customs vide his orders dated 31.07.2000. Against this order of the Deputy Commissioner, the assessee file .....